Pat Colt is auditing the financial statements of Manning Company. The following is a summary of the uncorrected misstatements that Colt has identified during the past three years. These misstatements are immaterial and have related to isolated matters. In this summary, parentheses imply that the misstatements would have reduced balances if they had been corrected $($e$.$g$.,$ in $2020,$ the misstatements would have reduced net income by $$82,500,$ assets by $$100,000,$ liabilities by $$17,500,$ and equity by $$82,500$ if corrected$).$

Year Effect on Net Income Effect on Assets Effect on Liabilities Effect on Equity

$2020$ $$(82,500)$ $$(100,000)$ $$(17,500)$ $$(82,500)$

$2021(22,000)(25,500)(3,500)(22,000)$

$202230,00030,000030,000$

During the most recent audit, Colt concluded that expenses totaling $$130,000$ were recognized in January $2024($when Manning paid them$)$ but should have been recognized in $2023.$

Required:

A$.$What is the dollar impact of the misstatement identified in $2023$ on each of the following $($assume a $21\%$ tax rate for Manning$)?$

Note: Enter amounts to be deducted with a minus sign.

B$.$Assume that performance materiality was set at $$180,000.$ Would the misstatement be material if using the rollover method?

C$.$Assume that performance materiality was set at $$180,000.$ Using the Iron Curtain method, would the $$130,000$ misstatement in $2023$ result in the need for an adjusting adjustment to the financial statements?

D$.$If performance materiality were established at $$100,000$ for Manning, what is the total misstatement amount to consider when evaluating materiality under each of the following methods:

E$.$If performance materiality were established at $$100,000$ for Manning, under each method, what is the minimum amount of adjustment Colt would propose to Manning's Company's financial statements?

NEED ANSWER AND EXPLANATION FOR E$,$ PLEASE!